Guilhèm Becvort
Counsel
Luxembourg

Guilhèm Becvort
Counsel
Luxembourg
Contact Details
Guilhèm specialises in international and corporate tax law. He has substantial experience on the tax aspects of cross-border real estate, debt and private equity investments and on the structuring of regulated and unregulated alternative investment fund platforms. He also advises on the tax aspects of corporate restructurings, securitisation and capital markets transactions.
He is an active member of our France-Luxembourg platform, a unique offering dedicated to France-based and Luxembourg-based clients, with investment and operational streams interlinked across both jurisdictions. Furthermore, Guilhèm is the representative of the Tax practice within the Allen & Overy's Luxembourg-Latin America desk, which addresses all inbound and outbound client demand into and from both Luxembourg and the Latin / South American regions.
Guilhèm is an active member of the tax working groups of the Luxembourg Capital Markets Association and a member of the International Fiscal Association (IFA) in Luxembourg and France. Furthermore, Guilhèm is a regular speaker and chairman on international seminars and conferences and regularly publishes tax-law related articles.
Prior to joining Allen & Overy in 2018 he gained significant experience in international and Luxembourg tax law in a major Luxembourg law firm and a major independent tax firm in Luxembourg.
Guilhèm holds a Master’s degree in business law from the Université Toulouse 1 Capitole (France) as well as a Specialised Master in International Law and Management from HEC Paris (France).
Qualifications
Professional
Admitted as Avocat, Luxembourg, 2018
Admitted Avocat à la Cour, Luxembourg 2020
Academic
Mastère Spécialisé, Droit et Management International, HEC Paris, France, 2014
Certificat d’Etudes Spécialisées, Droit Fiscal, Université Montpellier I, France, 2013
Master 2, Juriste d’affaires – Diplôme de Juriste Conseil en Entreprise (DJCE), Université Toulouse I Capitole, France, 2013
Master 1, Droit des affaires, Université Toulouse I Capitole, France, 2012
Certificate of Higher Education in Legal Studies, Cardiff University, United Kingdom, 2011
Related articles

Publications: 28 April 2023
Pillar 2 Directive: Maximum complexity for minimum taxation
On 22 December 2022, the European Union adopted Directive 2022/2523, known as "Pillar 2", which transposes the OECD's global anti-base erosion rules (the "GloBE" or "Pillar 2" rules) within the EU.…
Publications: 02 March 2023
Publications: 10 November 2022

Qualifications
Professional
Admitted as Avocat, Luxembourg, 2018
Admitted Avocat à la Cour, Luxembourg 2020
Academic
Mastère Spécialisé, Droit et Management International, HEC Paris, France, 2014
Certificat d’Etudes Spécialisées, Droit Fiscal, Université Montpellier I, France, 2013
Master 2, Juriste d’affaires – Diplôme de Juriste Conseil en Entreprise (DJCE), Université Toulouse I Capitole, France, 2013
Master 1, Droit des affaires, Université Toulouse I Capitole, France, 2012
Certificate of Higher Education in Legal Studies, Cardiff University, United Kingdom, 2011
Published work
- “Global developments – a government perspective (aligning the ducks) - Report on a conference session at the eleventh annual IBA Finance and Capital Markets Virtual Conference”, International Bar Association, 2022 (author)
- “ATAD 2, nouveau paradigme des règles fiscales anti-hybrides”, Agefi Luxembourg, 2020 (author)
- “Dette ou capital, telle est la question”, Revue de droit fiscal n°3, ISSN 2658-9508, Legitech, 2019 (author)
- “La politique fiscale internationale ne doit pas glisser dans le champ de la « morale »”, in Le Monde and in lemonde.fr, 2015 (author)
- “The Draft Law on the New Simplified Limited Liability Company: A New Vehicle for Start-ups”, Agefi Luxembourg, 2015 (author)